AUDITORÍA FORENSE ANTIFRAUDE: CIENCIA APLICADA E INDEPENDIENTE FRENTE A LAS LIMITACIONES DEL CONTROL INTERNO TRADICIONAL

Juan Iván Rogers Harper; Eduardo Enrique  Muñoz Marín

doi:10.48204/2953-3147.7822

Submitted July 28, 2025

Published 2025-07-29

Artículos

Vol. 3 No. 2 (2025): CPA Panamá

ANTI-FRAUD FORENSIC AUDITING: APPLIED AND INDEPENDENT SCIENCE IN RESPONSE TO THE LIMITATIONS OF TRADITIONAL INTERNAL CONTROL

Juan Iván Rogers Harper⁺⁻
Eduardo Enrique Muñoz Marín⁺⁻

DOI https://doi.org/10.48204/2953-3147.7822

PDF (Español (España))

References

DOI: 10.48204/2953-3147.7822

Published: 2025-07-29

How to Cite

Rogers Harper, J. I., & Muñoz Marín, E. E. (2025). ANTI-FRAUD FORENSIC AUDITING: APPLIED AND INDEPENDENT SCIENCE IN RESPONSE TO THE LIMITATIONS OF TRADITIONAL INTERNAL CONTROL. CPA Panamá, 3(2), 70–83. https://doi.org/10.48204/2953-3147.7822

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Abstract

Anti-Fraud Forensic Auditing represents an epistemological evolution in the practice of internal and organizational control, as it transcends traditional frameworks of auditing, compliance, and risk management. As a specialized technical discipline grounded in material truth, systemic analysis, and expert validation, it promotes an integrated and convergent approach that responds to the structural limitations of conventional international standards. This essay presents, from the vision projected by the International Institute of Anti-Fraud Forensic Auditing (IIAFA), a critical comparison between this applied science and traditional internal control bodies. It highlights the lack of integrality and convergence in addressing the three core scourges of fraud, corruption, and money laundering which are the primary roots of all risks. The study proposes institutional strengthening guidelines at the prevention and detection stages for both public and private sectors.

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References

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